GST: List of zero-rated goods and services

Astro Awani |
October 15, 2014 11:06 MYT

KUALA LUMPUR: At the tabling of Budget 2015 on Friday, Prime Minister Datuk Seri Najib Tun Razak announced the list of Goods and Services Tax (GST)-related items to be gazetted which include more than 900 items in the "basket of goods".

The list had to be gazetted early, so that traders can restructure their respective business systems, when GST is implemented in April next year.

Here's the list of goods and services:

1. Islamic financial services

2. All transport services in relation to passengers: (a) from the last exit point in Malaysia to any place in other country; b) from a place outside Malaysia to the first entry point in Malaysia.

All transport services in relation to passengers which include buses - FIle Photo

3. All transport of goods (for handling services): (a) services of insuring the transport of passengers or goods; (b) services supplied to a person carried on a voyage or flight in a ship or aircraft from a place outside Malaysia to the first entry in Malaysia or from the last exit in Malaysia to a place outside Malaysia.

DRIED FOOD Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

Extract, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes and extracts;

Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee, tea only;